海洋捕捞渔业资源资产负债表编制研究

海洋捕捞渔业资源对我国的海洋经济发展、食品生产与居民就业具有重大意义,其资产负债表的编制有助于摸清家底,实现渔业资源的可持续利用。本研究系统梳理了相关研究成果,从会计假设、会计要素、编制步骤三个方面阐述了海洋捕捞渔业资源资产负债表的编制思路,结合生态补偿探讨了海洋捕捞渔业资源负债,将其划分为应付海洋捕捞渔业资源补偿、应付海洋生态环境补偿与其他应付生态补偿三个一级账户,为界定自然资源负债提供了一种新思路。在此基础上,文章结合我国国情,初步设计了海洋捕捞渔业资产表、负债表等样表,尝试构建海洋捕捞渔业资源资产负债表的技术框架,以期推动海洋捕捞渔业资产负债表编制技术的发展与成熟。

Research on the Balance Sheet Preparation of Marine Capture Fishery Resources

Marine fishing fishery resources are of great significance to the development of marine economy, food production and employment of residents in China. The preparation of their balance sheet helps to find out the resources and realize the sustainable utilization of fishery resources. This study systematically combs the relevant research results, and elaborates the preparation ideas of the balance sheet of marine fishing fishery resources from the three aspects of accounting assumptions, accounting elements and preparation steps, and, combined with ecological compensation, discusses the liability of marine fishing fishery resources, which can be divided into three primary accounts: compensation for marine fishing resources, compensation for marine ecological environment and other ecological compensation, thus providing a new way of defining the liability of natural resources.